18. Financial Procedures

Governor General’s Special Warrants

In a very special circumstance, the
Financial Administration Act allows the Governor in Council to ask the
Governor General to issue a Special
Warrant [300]
permitting the government to make charges not otherwise authorized by Parliament
on the Consolidated Revenue Fund, provided that the following conditions are
met: [301]

Parliament is dissolved;

A Minister has reported that an expenditure is urgently required for the public good; and

The President of the Treasury Board has reported that there is no appropriation for the payment.

This provision of the Act makes it possible
for the government to continue its work during a dissolution. Special Warrants
may be used only from the date of dissolution until 60 days following the date
fixed for the return of the writs after a general election. Furthermore, no
Special Warrants may be issued during that period if Parliament stands
prorogued. [302]

The Financial Administration Act
requires that every Special Warrant be published in the Canada Gazette
within 30 days of its issue. Notification of the amount authorized under such a
Warrant must also be tabled in the House within 15 days of the commencement of
the next Session of
Parliament [303]
and
authorization must be included retroactively in the first Appropriation Act
passed in that Session.